Well this is a topic that i hear maybe talking about, i kinda think he does.
He saved her when she was little
Also when she was coming to catch him he handing himself to her
There was also that part she she moved out of the way when he was leaving to the hollow world
He said something like : You could have held on for longer.
Then agian theres also this part in one of the openingsSo does he like her?

I think there's something there. If not on a romantic level then certainly on a friendship level. Back when Matsumoto was dying from hunger, Gin found her and took care of her. Since then, they've had a strong bond. Which may seem weird because Gin doesn't seem to care for anyone. But if you look at the fight between Gin and Hitsugaya, when Matsumoto said that she'd be his enemy too if he didn't withdraw, there was a sense that he didn't want to hurt her. Also as stated by basket-ball, when Negacion came down on Gin, he remarked to "you could have held on a little longer" then says "sorry". He clearly cares for her and she clearly cares for him 'why don't you ever tell me where you're going"

Without a doubt, Gin cares for her. I think Memphis pretty much explained it as best as it could possibly be explained. I do want to add that I have a sense that this sense of care is more on a romantic level for Gin. Because friends do come and go, but if you're interested in someone romantically, it never goes. I can't really prove it, it's just a big hunch. But I do think it's this way just instead of the typical 'good friends' thing.

I think they are friends...
not that they like Each other...
in one episode Matsumoto said 'What an idiot'. she was talking about Ichimaru gin... so I think they are friends and not more

Your the first to say that lol
Yah but just by saying "what an idiot" doesnt mean she doesn't like him
Pluse you have to take into concideration all the other times when he helped her
and when he said sorry to her as he left, and that look get gave. The first time that
i seen him without that smile on his face. He gave her his hand when she came to
catch him. He also said that she could have held on longer. All that and more
i think that it's something more then just friends.

I don't think gin likes any one!!!! he has a twisted personlaity since he was a kid, that's why aizen noticed him!! so I think that he only helped or saved her for fun I don't think he loves any one!!!